|
gptkbp:instanceOf
|
gptkb:GST_return_form
|
|
gptkbp:amendmentAllowed
|
yes
|
|
gptkbp:amendmentFrequency
|
monthly
|
|
gptkbp:appliesTo
|
taxable outward supplies
|
|
gptkbp:citation
|
https://www.gst.gov.in/gstr1
|
|
gptkbp:compatibleWith
|
TCS collectors
TDS deductors
composition scheme taxpayers
input service distributors
non-resident taxable persons
|
|
gptkbp:connectsTo
|
gptkb:GSTR-3B
GSTR-2A
|
|
gptkbp:contains
|
credit notes
invoice details
debit notes
revised invoices
|
|
gptkbp:date
|
11th of next month
|
|
gptkbp:excludes
|
exempted supplies
nil-rated supplies
reverse charge supplies
|
|
gptkbp:filingDate
|
registered GST taxpayers
|
|
gptkbp:filingMethod
|
online
offline
|
|
gptkbp:filingSystem
|
Invoice Furnishing Facility (IFF)
|
|
gptkbp:frequency
|
monthly
quarterly
|
|
gptkbp:governingBody
|
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
|
gptkbp:introducedIn
|
2017
|
|
gptkbp:language
|
gptkb:Hindi
English
|
|
gptkbp:lateFee
|
applicable
|
|
gptkbp:notified
|
gptkb:Government_of_India
|
|
gptkbp:penalty
|
applicable for late filing
|
|
gptkbp:portal
|
gptkb:GSTN
|
|
gptkbp:purpose
|
report outward supplies
|
|
gptkbp:relatedTo
|
gptkb:Goods_and_Services_Tax
|
|
gptkbp:requires
|
B2B transactions
B2C transactions
all regular GST registered persons
|
|
gptkbp:section
|
Section 37 of CGST Act
|
|
gptkbp:threshold
|
aggregate turnover above Rs 5 crore (monthly)
aggregate turnover up to Rs 5 crore (quarterly)
|
|
gptkbp:usedIn
|
gptkb:India
|
|
gptkbp:bfsParent
|
gptkb:CGST
gptkb:Goods_and_Services_Tax_(GST)_in_India
gptkb:GST_(Goods_and_Services_Tax)
|
|
gptkbp:bfsLayer
|
8
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
GSTR-1
|